sprawozdawczość finansowa, sprawozdanie z całkowitych dochodów, zysk cało-ściowy, koszty, przychody, IASB, FASB
Comprehensive income statement in the IASB/FASB business concept of financial statement project

Summary/Abstract: The ongoing debate over the final shape of the financial statements has led to the development of the IASB/FASB Staff Draft of the Draft Exposure Draft, IFRS X Financial Statement Presentation. It proposes a far-reaching changes in the structure and content of financial statements. They concern not only the balance sheet, but also a key report informing about the entity performance such as statement of comprehensive income. The purpose of this paper is to present a new formula for the income state-ment according to the IASB/FASB Project in two aspects – the presentation and disclosure in the financial statement. Methods used in the article are study of literature and an analysis of the account-ing regulations, mainly the IASB/FASB. The new business statement of comprehensive income is different than actual one. Comparing the existing IAS 1 and the draft IASB/FASB, without a doubt, it should be noted that the formula statement of comprehensive income proposed by the IASB/FASB is much more detailed – both in terms of traditional part and a new part which presents other compre-hensive income. Are also more detailed notes. The difference is connected with the form of compre-hensive income statement – current IAS 1 set requires the minimum items only. Undoubtedly, the most significant change introduced by the Project in relation to the present status of the income state-ment is the requirement of classification components of income and expenses to sections, categories, and subcategories, which are consistent with the classification applied to other elements of financial statement

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